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The Resource Comparative fiscal federalism

Comparative fiscal federalism

Label
Comparative fiscal federalism
Title
Comparative fiscal federalism
Contributor
Subject
Language
eng
Summary
Judicial review of taxation in the world's two most economically significant multistate systems, the EU and the U.S., has exposed a remarkable divergence. This book enables the comparison of the EU and US regime in adjudicating tax cases as well as the practical implications of these varying perspectives. Part I of the book gives the EU perspective, part II the US perspective. Topics covered are: conceptions of sovereignty and federalism; discrimination in direct tax matters as an obstacle to a meaningful single market; allocation of taxing competences; nonresident versus resident taxation; double burdens on cross-border economic activity; retroactive recovery of unlawful State aid in the EU; role of competition law; revenue interests of states; levels of corporate taxation; the OECD Model's nondiscrimination rules and the preliminary interpretation mechanism of the Court of Justice
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Avi-Yonah, R.S
  • Lang, M
Series statement
EUCOTAX series on European Taxation
Series volume
vol. 14
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • ECJ case law
  • fiscal federalism
  • direct tax
  • non-discrimination
  • residence
  • State aid
  • tax sovereignty
  • internal market
Label
Comparative fiscal federalism
Instantiates
Publication
Contents
  • Introduction
  • Avi-Yonah, R.S.
  • Lang, M.
  • ; p. 1-7
  • European constitutional integration : the case of direct taxation
  • Bizioli, G.
  • Sacchetto, C.
  • ; p. 11-25
  • There is life in the old dog yet : horizontal comparability and the establishment of the internal market
  • Lang, M.
  • ; p. 27-45
  • Nondiscrimination and EU direct tax law
  • Lyal, R.
  • ; p. 47-66
  • Nondiscrimination from the perspective of the OECD Model and the Treaty of the Functioning of the European Union : structural and conceptual issues
  • Raad, K van.
  • Bosman, A.
  • ; p. 67-81
  • EU State aid: balancing tax benefits and fair competition in the pursuit of an internal market
  • Luja, R.H.C.
  • ; p. 83-101
  • Double burdens on cross-border economic activity within the European Union
  • Thiel, S. van
  • ; p. 103-126
  • The U.S. Supreme Court's state tax jurisprudence : a template for comparison
  • Hellerstein, W.
  • ; p. 129-180
  • The long shadow of history : sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the U.S. and the EU
  • McLure, C.E. (Jr.)
  • ; p. 181-251
  • Tax discrimination : a comparative analysis of U.S. and EU approaches
  • Kaye, T.A.
  • ; p. 253-319
  • What can the U.S. Supreme Court and the European Court of Justice learn from each other's tax jurisprudence?
  • Avi-Yonah, R.S.
  • ; p. 321-324
Edition
2nd ed.
Extent
XXV, 331 p.
Isbn
9789041159748
Label
Comparative fiscal federalism
Publication
Contents
  • Introduction
  • Avi-Yonah, R.S.
  • Lang, M.
  • ; p. 1-7
  • European constitutional integration : the case of direct taxation
  • Bizioli, G.
  • Sacchetto, C.
  • ; p. 11-25
  • There is life in the old dog yet : horizontal comparability and the establishment of the internal market
  • Lang, M.
  • ; p. 27-45
  • Nondiscrimination and EU direct tax law
  • Lyal, R.
  • ; p. 47-66
  • Nondiscrimination from the perspective of the OECD Model and the Treaty of the Functioning of the European Union : structural and conceptual issues
  • Raad, K van.
  • Bosman, A.
  • ; p. 67-81
  • EU State aid: balancing tax benefits and fair competition in the pursuit of an internal market
  • Luja, R.H.C.
  • ; p. 83-101
  • Double burdens on cross-border economic activity within the European Union
  • Thiel, S. van
  • ; p. 103-126
  • The U.S. Supreme Court's state tax jurisprudence : a template for comparison
  • Hellerstein, W.
  • ; p. 129-180
  • The long shadow of history : sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the U.S. and the EU
  • McLure, C.E. (Jr.)
  • ; p. 181-251
  • Tax discrimination : a comparative analysis of U.S. and EU approaches
  • Kaye, T.A.
  • ; p. 253-319
  • What can the U.S. Supreme Court and the European Court of Justice learn from each other's tax jurisprudence?
  • Avi-Yonah, R.S.
  • ; p. 321-324
Edition
2nd ed.
Extent
XXV, 331 p.
Isbn
9789041159748

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